You have a project in France and want to set up your company on solid foundations. Here are the main rules, in plain English, with links to the official French sources.
Yes. The rules depend on your nationality and on where you live.[1]
EU, EEA or Swiss citizens: no residence permit is required to set up a company.
Other nationalities living abroad: no visa or residence permit is required to set up a company in France, and you can run it without living in France. However, carrying out the activity in France on an effective and regular basis requires an appropriate residence permit. You may still need a short-stay visa to travel to France.
Other nationalities living in France: you need a residence permit that allows business activity, for example the "entrepreneur / liberal profession" card or the "Talent" passport (project holder).
Sole traders (entrepreneur individuel, micro-entrepreneur): for nationals of countries outside the EU, the EEA and Switzerland, this status implies living in France and holding a residence permit that allows self-employed work.
Residence permits and visas are handled by immigration lawyers. We can work alongside your lawyer on the business plan and the financial forecast that support your application.
Choosing your legal form
Two common forms are the simplified joint-stock company (SAS, or SASU with a single shareholder) and the limited liability company (SARL, or EURL with a single shareholder).[2]
Main differences between an SAS/SASU and an SARL/EURL
The president is treated as an employee (general scheme)[2]
Manager holding more than 50% of the shares: self-employed scheme. Minority manager: general scheme[2]
The right choice depends on your project: number of partners, plans to raise funds, how you will be paid, and the social security status that follows. We review these points with you before you decide.
The main steps
Business plan and financial forecast: revenue, costs, cash needs.
Legal form and registered office: choose your company structure and a valid address for its registered office.[6]
Deposit of the share capital in an account opened in the name of the company being formed, with a bank or a notary. Payment institutions cannot receive this deposit.[3]
Articles of association drafted, dated and signed.
Legal notice published in an authorised legal publication medium before registration.[6]
Online registration through the official one-stop shop for business formalities, including the declaration of beneficial owners (persons holding more than 25% of the capital or voting rights).[6][7]
Your first obligations
Accounting
Every commercial company records its transactions and prepares annual accounts at the end of each financial year.[8]
Corporate tax
Standard rate of 25%. A reduced rate of 15% applies to the first €42,500 of profit per twelve-month period for small and medium companies that meet the conditions: revenue (excluding VAT) not exceeding €10 million (for a company belonging to a group, assessed at group level), fully paid-up share capital, and at least 75% held by individuals.[9][10][12]
VAT and local tax
VAT returns according to your regime, and the business property tax (CFE).[10]
E-invoicing
Since 1 September 2026, every company must be able to receive electronic invoices. Small, medium-sized and micro companies must be able to issue them from 1 September 2027.[11]
How we help
We support you from the first conversation to your first annual accounts: choice of legal form, financial forecast, registration formalities, accounting organised from day one, then bookkeeping, tax filings and payroll. Everything is explained in English, and your file is handled directly by Sophia Samb, French chartered accountant (expert-comptable).
Official sources (consulted on 10 October 2026). This page provides general information and does not replace advice tailored to your situation. Rules may change, in particular with the 2027 Finance Act.
